(a) If the federal adjusted gross income of husband or wife is determined on a separate federal return, their Rhode Island incomes shall be separately determined.
(b) If the federal adjusted gross income of husband and wife, both of whom are residents, is determined on a joint federal return, their tax shall be determined on their joint Rhode Island income.
History of Section.
P.L. 1971, ch. 8, art. 1, § 1; P.L. 1971, ch. 204, art. 3, § 1.